What is SAC code 995459?

SAC (Service Accounting Code) 995459 classifies services involving repair, alterations, additions, replacements, maintenance of the constructions covered above under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Construction service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 995459

Issuing tax invoices for services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 995459 → Calculate GST at 18%→ Find another SAC